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We are a non-profit organization, why are we paying taxes on our personal property?

I sold my business, but you sent me a request to file a Return. What do I do with it?

You need to notify our office regarding the sale. Complete the section of the form pertaining to a sold business and the Taxpayer’s Declaration and mail the return to us. We will send a new form to the new owner. If you choose to give your form and asset list to the new owner to file, you must still notify us of the sale. You cannot assume that the new owner will file the form. If you sold your business after January 1, you are responsible for filing the return for that tax year. Provide the sales information as above and we will change our records to reflect the change of ownership for the next assessment date. The tax statement will be sent to the owner as of January 1.

I’m not in business any longer; do I still have to file a return?

Yes. You must tell us when you closed your business and what you did with the property. If you sold the business you need to provide the name and mailing address of the buyer. If you have stored the property, are holding it for sale, or have converted it to personal use, you must advise us of the status on January 1.

How is personal property appraised?

The Assessor is responsible for the valuation of all taxable personal property. To assist the Assessor in this process each individual, partnership, firm, or corporation that has taxable personal property must file a return listing all property in their possession or control by March 15 each year. Oregon law requires that personal property be valued at 100% of its real market value (RMV) and that it be taxed in the county that it was in on January 1.

What is personal property?

Taxable personal property includes machinery, equipment, furniture, and etc. held for use in a business. This includes any property being used in a business, property not currently being used, in storage, or held for sale.

How do I appeal magistrate decisions?

Decisions for standard Magistrate Division cases may be appealed to the Oregon Tax Court, Regular Division. To appeal, file your complaint with the court clerk within 60 days (not two months) after the date of the magistrate’s decision. The Tax Court clerk will notify you of the trial date and time. A trial in the Regular Division of the Oregon Tax Court is a formal proceeding. Although you may represent yourself, most people prefer to be represented by a lawyer. If you are not satisfied with the Tax Court decision, you can appeal to the Oregon Supreme Court. Questions? Telephone numbers:

Property Tax Division 503.945.8293
Salem 503.378.4988
Toll-free within Oregon 1.800.356.4222.

How do I appeal county board decisions?

You may appeal a decision of BOPTA to the Magistrate Division of the Oregon Tax Court by filing a written complaint. The assessor may also appeal the board’s decision. Standard cases require a $50 filing fee and are not limited by value. You may represent yourself or be represented by an Oregon-licensed attorney, appraiser, or real estate broker, or by a person duly qualified to practice public accountancy in Oregon. Your employee who regularly does your tax work may also represent you. Complaints must be filed with the Magistrate Division within 30 days (not one month), after the board’s order is mailed to you. To get appeal forms write to: Clerk, Oregon Tax Court, Magistrate Division, 1163 State Street, Salem OR 97301. You can also order forms by calling 503.986.5650 or by calling your county assessor.

Can penalties be charged for late filing of a current year’s real or personal property return be appealed by the board?

The board may waive all or a portion of the penalty if:

  • You can prove there was good and sufficient cause for the late filing. –or–
  • The year for which the return was filed was both the first year that a return was required to be filed and the first year you filed a return.

How to file your petition: You must file appeals between the date the tax statements are mailed and December 31. If December 31 falls on a Saturday, Sunday, or legal holiday, the filing deadline moves to the next business day. File your petition with the county clerk’s office in the county where the property is located. You can get the forms you need from the office of your county clerk or county assessor. You may also obtain forms by visiting the official website for the State of Oregon. Only certain people may file a petition with BOPTA. If you are not the owner of the property, carefully read the petition instructions to learn if you are qualified to file the appeal. The board will consider your appeal between the first Monday in February and April 15. If you choose to appear at the hearing, you will be given written notice of the time and location. If you choose not to appear, the board will decide based on the evidence you submit with the petition. The board will notify you in writing of its decision. If you are not satisfied with the decision, you have the right to appeal as outlined below.

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